中越会计准则比较研究

发布时间：2018-02-11 01:00

本文关键词： 越南会计准则中国会计准则比较分析会计趋同　出处：《重庆理工大学》2016年硕士论文　论文类型：学位论文

【摘要】：经济全球化推动了资本市场全球化,投资者需要具有国际可比性和透明度的会计信息,这就要求世界各国都采用可比性高的会计标准,进而产生了会计准则等技术标准的区域趋同和国际趋同。目前,很多国家在制定本国会计准则时都会参考国际会计准则和国际财务报告准则(IAS和IFRS)。无论是全部采用国际会计准则还是制定具备国际趋同特征的本国会计准则,都将有助于使本国的会计准则或技术标准更加完善。中越两国是邻国,同属东方文化体系,在经济制度、社会国情等方面均具有共同点,经贸合作前景巨大。因此,探索中国会计准则(CAS)与越南会计准则(VAS)之间的差异和趋同程度,不仅有利于两国投资者深入理解对方的会计准则,也有利于两国会计准则的协调。本文的结构安排如下:第一章为绪论,包括研究背景、问题与文献综述等;第二章介绍中越两国会计准则的发展历程和现状;第三章是中越两国会计准则的总体比较分析;第四章是中越两国具体会计准则存在的差异分析;第五章是越南会计准则的国际化与国家协调;第六章是结论与展望。通过分析发现:(1)虽然中、越两国的会计改革都在走国际趋同的道路,基本准则的制定也都借鉴了国际会计准则概念框架的内容,但由于受本国的经济和法律环境的影响,仍然存在差异。比如:为满足会计信息客观性与相关性的质量要求,中国采用多种计量属性,而越南只有历史成本一种计量属性。(2)具体会计准则中,中国规定无形资产的取得方式有企业自行开发、外购、投资者投入、债务重组、政府补助、合并和非货币性资产交换;越南会计准则规定无形资产的取得方式包括单项购买、有期限土地使用权、国家拨给或赠予、并购购买的、换入和自行开发。对比发现,越南比中国少了投资者投入和债务重组两种取得无形资产的方式。(3)在固定资产方面,两国在确认条件、成本构成、后续计量方面(包括增值税、非货币性资产交换业务取得资产、资产放置处理)都存在一些差异。(4)在会计报告方面,中、越两国大同小异,这与两国的经济发展和社会环境的异同有一定关系。
[Abstract]:Economic globalization has promoted the globalization of capital markets, and investors need internationally comparable and transparent accounting information, which requires countries all over the world to adopt comparable accounting standards. This has resulted in regional and international convergence of technical standards such as accounting standards. Many countries make reference to the International Accounting Standards (IAS) and International Financial reporting Standards (IFRS) when developing their national accounting standards. Whether they adopt international accounting standards or develop national accounting standards with an international convergence feature, China and Vietnam are neighboring countries and belong to the oriental cultural system. They have common ground in economic systems, social conditions, and so on, and have great prospects for economic and trade cooperation. Exploring the difference and convergence between China Accounting Standards (CAS) and Vietnam Accounting Standards (VASS) is not only helpful for investors in both countries to understand each other's accounting standards deeply. The structure of this paper is as follows: the first chapter is the introduction, including the research background, problems and literature review, the second chapter introduces the development of accounting standards between China and Vietnam and the current situation. The third chapter is the general comparative analysis of the accounting standards between China and Vietnam, the 4th chapter is the difference analysis of the specific accounting standards between China and Vietnam, the 5th chapter is the internationalization of Vietnamese accounting standards and national coordination; Chapter 6th is the conclusion and prospect. (though the accounting reform of China and Vietnam is on the road of international convergence, the formulation of basic standards also draws on the contents of the conceptual framework of international accounting standards. However, due to the influence of the country's economic and legal environment, there are still differences. For example, in order to meet the quality requirements of objectivity and relevance of accounting information, China adopts a variety of measurement attributes. However, Vietnam has only historical cost as a measurement attribute. (2) in the specific accounting standards, China stipulates that intangible assets can be obtained by enterprises' own development, outsourcing, investment by investors, debt restructuring, government subsidies, mergers and exchange of non-monetary assets; Vietnam's accounting standards stipulate that the acquisition methods of intangible assets include single purchase, land use right with time limit, state allocation or grant, merger and acquisition purchase, exchange and self-development. Vietnam has less investor input and debt restructuring than China to acquire intangible assets.) in terms of fixed assets, the two countries recognize conditions, cost composition, and subsequent measurement (including value-added tax, VAT, VAT, VAT, VAT, VAT, VAT, VAT, VAT, VAT). There are some differences between China and Vietnam in accounting report, which is related to the economic development and social environment of the two countries.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233

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